Time limit for disposal of penalty applications; rejection requires opportunity to be heard and transitional deadline applies. A reference to section 270A is inserted into the penalty provision's sub section (1), its Explanation, and sub section (2)(b) to align penalty impositions with the adjustment mechanism. A new sub section (4A) requires the Principal Commissioner or Commissioner to pass an order accepting or rejecting applications under sub section (4) within twelve months from the end of the month of receipt, prohibits rejection without an opportunity of being heard, and provides a specified deadline for pending applications as a transitional measure.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Time limit for disposal of penalty applications; rejection requires opportunity to be heard and transitional deadline applies.
A reference to section 270A is inserted into the penalty provision's sub section (1), its Explanation, and sub section (2)(b) to align penalty impositions with the adjustment mechanism. A new sub section (4A) requires the Principal Commissioner or Commissioner to pass an order accepting or rejecting applications under sub section (4) within twelve months from the end of the month of receipt, prohibits rejection without an opportunity of being heard, and provides a specified deadline for pending applications as a transitional measure.
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